Search Results - subject:"audit expectation gap"

The effect of social capital on auditor's performance

Azghandi, Maryamalsadat Mousavi; Jabbari, Sahar; … - In: Journal of Risk and Financial Management 16 (2023) 2, pp. 1-22

capital decreases audit opinion shopping, audit expectation gap, internal control weakness, and audit report lag. Therefore …

Persistent link: https://www.econbiz.de/10014332866

The effect of social capital on auditor's performance

Azghandi, Maryamalsadat Mousavi; Jabbari, Sahar; … - In: Journal of risk and financial management : JRFM 16 (2023) 2, pp. 1-22

capital decreases audit opinion shopping, audit expectation gap, internal control weakness, and audit report lag. Therefore …

Persistent link: https://www.econbiz.de/10014305665

Audit expectation gap : a comprehensive literature review

Deepal, Aluthgama Guruge; Jayamaha, Ariyarathna - In: Asian journal of accounting research 7 (2022) 3, pp. 308-319

Persistent link: https://www.econbiz.de/10013414243

Components constituting the audit expectation gap : the Vietnamese case

Dang Anh Tuan; Ngoc Khanh Dung Nguyen - In: Journal of Asian finance, economics and business : JAFEB 8 (2021) 1, pp. 363-373

Persistent link: https://www.econbiz.de/10012692342

Existence of the audit expectation gap and its impact on stakeholders' confidence: The moderating role of the financial reporting council

Akther, Taslima; Xu, Fengju - In: International Journal of Financial Studies 8 (2020) 1, pp. 1-25

This paper empirically emphasizes the existence of the audit expectation gap and its impact on stakeholders' confidence … regulatory agencies in Bangladesh. The study explores audit expectation gap from diverse aspects, such as auditors responsibility … social and environmental disclosure. The findings suggest that the audit expectation gap is negatively related to …

Persistent link: https://www.econbiz.de/10013200251

Audit expectation gap: An empirical analysis

Olojede, Paul; Erin, Olayinka Adedayo; Asiriuwa, Osariemen - In: Future Business Journal 6 (2020) 1, pp. 1-12

provides an empirical analysis of the scope and nature of audit expectation gap in Nigeria. We used a descriptive and survey … distribution, respectively. The results confirmed that audit expectation gap exists in Nigeria, and the new auditor's report did … not have any serious impact in reducing the gap. From the outcome of this study, the audit expectation gap primarily arose …

Persistent link: https://www.econbiz.de/10012664322

Existence of the audit expectation gap and its impact on stakeholders' confidence : the moderating role of the financial reporting council

Akther, Taslima; Xu, Fengju - In: International Journal of Financial Studies : open … 8 (2020) 1/4, pp. 1-25

This paper empirically emphasizes the existence of the audit expectation gap and its impact on stakeholders’ confidence … regulatory agencies in Bangladesh. The study explores audit expectation gap from diverse aspects, such as auditors responsibility … social and environmental disclosure. The findings suggest that the audit expectation gap is negatively related to …

Persistent link: https://www.econbiz.de/10012168960

Audit expectation gap : an empirical analysis

Olojede, Paul; Erin, Olayinka Adedayo; Asiriuwa, Osariemen - In: Future Business Journal 6 (2020) 10, pp. 1-12

Persistent link: https://www.econbiz.de/10012308322

Isa 701 and materiality disclosure as methods to minimize the audit expectation gap

Iwanowicz, Tomasz; Iwanowicz, Bartłomiej - In: Journal of Risk and Financial Management 12 (2019) 4, pp. 1-20

from this research, is that implementation of ISA 701 and materiality disclosure limited the audit expectation gap … the audit expectation gap and investigates on methods of minimizing it. …

Persistent link: https://www.econbiz.de/10012611222

Isa 701 and materiality disclosure as methods to minimize the audit expectation gap

Iwanowicz, Tomasz; Iwanowicz, Bartłomiej - In: Journal of risk and financial management : JRFM 12 (2019) 4/161, pp. 1-20

from this research, is that implementation of ISA 701 and materiality disclosure limited the audit expectation gap … the audit expectation gap and investigates on methods of minimizing it. …

Persistent link: https://www.econbiz.de/10012171455